High Court · 2025

WP No. 36153 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 24-09-2025CORAMTHE HONOURABLE MR JUSTICE C. SARAVANANWP No. 36153 of 2025ANDWMP NO. 40400 OF 2025,WMP NO. 40401 OF 20251. Tvl Variety CentreREP BY PROPERIETOR ZULFIHAR ALI No 1 AD Block 1st Street Anna Nagar Chennai 600040Petitioner(s)Vs1. The Deputy Commercial Tax OfficerAmaindhakarai Central Ii, Chennai CentralRespondent(s)WMP No. 40400 of 20251. Tvl Variety CentreNo 1 AD Block 1st Street Anna Nagar Chennai 600040Petitioner(s)Vs1. The Deputy Commercial Tax OfficerAmaindhakarai Central Ii, Chennai https://www.mhc.tn.gov.in/judis WP No. 36153 of 2025CentralRespondent(s)WMP No. 40401 of 20251. Tvl Variety CentreNo 1 AD Block 1st Street Anna Nagar Chennai 600040Petitioner(s)Vs1. The Deputy Commercial Tax OfficerAmaindhakarai Central Ii, Chennai CentralRespondent(s)WP No. 36153 of 2025PRAYERcall for the records in connection with the order passed by the respondent in GSTIN/ID 33AAFPZ3421R1Z6 in Reference No ZD330225226710V/2020-2021 dated 22-02-2025 and quash the same as illegal and improper and passWMP No. 40400 of 2025PRAYERto dispense with the production of original copies of the order in GSTIN/ID 33AAFPZ3421R1Z6 in Reference No ZD330225226710V/2020-2021 dated 22-02-2025 passed by the Respondent in the above Writ Petition and thus render justiceWMP No. 40401 of 2025PRAYERto grant an order of an ad-interim stay of all further proceeding in pursuance to the order passed by the respondent in GSTIN/ID 33AAFPZ3421R1Z6 in Reference No ZD330225226710V/2020-2021 dated 22-02-2025 till pending disposal of the Writ petition https://www.mhc.tn.gov.in/judis WP No. 36153 of 2025WP No. 36153 of 2025For Petitioner(s):Kingston JeroldSabarish SRadha Krishnan H YUVARAJ SATHYAMOORTHY AKASH KARIKRISHNAN Divine RojerFor Respondent(s):Ms. Amirtha Poonkodi DinakaranGovernment AdvocateORDERMs. Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice for the Respondent.2. This Writ Petition is being disposed of at the time of admission after hearing the learned counsel for the Petitioner and learned Government Advocate for the Respondent following the consistent view taken by this Court under similar circumstances. https://www.mhc.tn.gov.in/judis WP No. 36153 of 20253. In this Writ Petition, the Petitioner has challenged the impugned Assessment Order dated 22.02.2025 pursuant to a Show Cause Notice in GST DRC-01 dated 25.11.2024 for the Tax Period between April 2020 and March 2021. 4. The Petitioner has approached this Court long after the expiry of the limitation period prescribed both for filing an appeal against the impugned Assessment Order dated 22.02.2025 and to rectify the same under Section 161 of the respective GST enactments.5. A reading of the impugned Assessment Order dated 22.02.2025 indicates that the Petitioner has not participated in the assessment proceedings by filing a reply to the Show Cause Notice in GST DRC-01 dated 25.11.2024 and therefore, the demand has been confirmed against the Petitioner.6. The Petitioner was also issued with Reminders on 02.01.2025, 10.01.2025 and 22.01.2025, called upon to file a reply and to appear for a https://www.mhc.tn.gov.in/judis WP No. 36153 of 2025personal hearing. On receiving the same, the Petitioner neither filed any reply nor appeared for the personal hearing fixed.7. It is submitted by the learned counsel for the Petitioner that the Petitioner be given one chance to substantiate the case. The demand has been confirmed against the Petitioner merely because the Petitioner failed to respond to the Show Cause Notice in GST DRC-01 dated 25.11.2024. 8. The learned Government Advocate for the Respondent on the other hand would submit that this Writ Petition is devoid of merits and is liable to be dismissed in the light of the decisions of the Hon'ble Supreme Court in Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur and others, (2008) 3 SCC 70 and in Commissioner of Customs and Central Excise Vs. Hongo India Private Limited and another, (2009) 5 SCC 791 and also in Assistant Commissioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consumer Health Care Limited, 2020 SCC Online SC 440. https://www.mhc.tn.gov.in/judis WP No. 36153 of 20259. That apart, it is submitted that the Petitioner has not substantiated the case with any documents and therefore, on this count also, this Writ Petition is liable to be dismissed. 10. It is noticed that under similar circumstances, this Court has come to the rescue of the persons like the Petitioner by quashing the impugned Assessment Order on terms subject to the Petitioner depositing 25% of the disputed tax. I do not find any reason to take a different stand in this case.11. Having considered the submissions made by the learned counsel for the Petitioner and the learned Government Advocate for the Respondent and having considered the consistent view taken by this Court in similar circumstances, this Court is inclined to come to the partial rescue of the Petitioner by quashing the impugned Assessment Order dated 22.02.2025 and remitting the case back to the Respondent to pass a fresh order de novo subject to the Petitioner depositing 25% of the disputed tax in cash from the Petitioner's Electronic Cash Register within a period of thirty (30) days from the date of receipt of a copy of this order. https://www.mhc.tn.gov.in/judis WP No. 36153 of 202512. The Petitioner shall file a reply contemporaneously to the Show Cause Notice in GST DRC-01 dated 25.11.2024 together with requisite documents to substantiate the case by treating the impugned Assessment Order dated 22.02.2025 as an addendum to the Show Cause Notice dated 25.11.2024 within a period of thirty (30) days from the date of receipt of a copy of this order.13. In case the Petitioner complies with the above stipulated conditions, the Respondent shall proceed to pass a fresh order de novo on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months thereafter.14. In case the Petitioner fails to comply with any of the conditions stipulated above, the Respondent is at liberty to proceed against the Petitioner in accordance with law as if this Writ Petition was dismissed in limine today. Thereafter, it is for the Respondent to take steps against the Petitioner to recover the tax that has been confirmed in the impugned Assessment Order. https://www.mhc.tn.gov.in/judis WP No. 36153 of 202515. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.16. It is made clear that the Petitioner shall co-operate with the Respondent in the de novo proceedings. 17. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.24-09-2025Index:Yes/NoSpeaking/Non-speaking orderInternet:YesNeutral Citation:Yes/Noab https://www.mhc.tn.gov.in/judis WP No. 36153 of 2025WP No. 36153 of 2025To1.The Deputy Commercial Tax OfficerAmaindhakarai Central Ii, Chennai CentralWMP No. 40400 of 2025To1.The Deputy Commercial Tax OfficerAmaindhakarai Central Ii, Chennai CentralWMP No. 40401 of 2025To1.The Deputy Commercial Tax OfficerAmaindhakarai Central Ii, Chennai Central https://www.mhc.tn.gov.in/judis WP No. 36153 of 2025C.SARAVANAN J.abWP No. 36153 of 2025AND WMP NO. 40400 OF 2025,WMP NO. 40401 OF 202524-09-2025